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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Cancellation of registration certificate with retrospective ...


Court Overturns Retrospective Cancellation of Registration; Emphasizes Natural Justice and Input Tax Credit Validity During Active Registration.

September 28, 2016

Case Laws     VAT and Sales Tax     HC

Cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - The retrospective cancellation of the Registration Certificate is set aside - matter remanded back - HC

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